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2006 (5) TMI 235 - AT - CustomsExtract: .......ty from M/s. Unicorn Industries who is not importer under the import licences cannot be made. In these circumstances, we find that the applicant has a strong case in their favour. Therefore, the pre-deposit of duty and penalties are waived for hearing of the appeal. The stay petitions are allowed. (Dictated and pronounced in open Court on 9-5-2006)
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